Supplementary Provisions, Article 41Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第四十一条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions of Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in that paragraph that an individual makes on or after the Effective Date, and with regard to transfers of land, etc. prescribed in Article 33-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第三十三条の三第一項の規定は、個人が施行日以後に行う同項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十三条の三第一項に規定する土地等の譲渡については、なお従前の例による。
With regard to transfers, made by an individual before the Effective Date, of the portion of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that corresponds to reserved land prescribed in paragraph (2), item (xx) of that Article, the provisions then in force continue to govern.
個人が施行日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等のうち同条第二項第二十号に規定する保留地に対応する部分の譲渡については、なお従前の例による。
With regard to exchanges or transfers of owned adjacent land, etc. prescribed in Article 37-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に行った旧租税特別措置法第三十七条の九の二第一項に規定する所有隣接土地等の交換又は譲渡については、なお従前の例による。